Ivanhoe SA purchased on January 1, 2022, as a held-for-collection investment, 54,000 of the 8%, 6-year bonds of Harrison, Inc. for 59,376, which provides a 6% return. The bonds pay interest semiannually. Assume that, to address a measurement mismatch, Ivanhoe elects the fair value option for this debt investment. Prepare the journal entry at December 31, 2022, assuming the fair value of the bonds is 58,000. (Round answers to O decimal places, e.g. 5,125. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) Account Titles and Explanation Debit Credit Cash 2,160 Interest Revenue 2,160 e Textbook and Media